The bill H. 5157 proposes amendments to the South Carolina Code of Laws, specifically targeting Sections 12-51-40 and 12-51-120, which relate to the handling of delinquent property taxes. The amendments aim to remove the requirement for "restricted delivery" when mailing notices of delinquent property taxes. This change is intended to streamline the process of notifying taxpayers about their delinquent status and the potential consequences, such as the sale of their property for unpaid taxes.

In Section 12-51-40, the bill modifies the language regarding how notices are sent to defaulting taxpayers, allowing for a more straightforward mailing process without the need for restricted delivery. Similarly, Section 12-51-120 is amended to eliminate the restricted delivery requirement for notices sent to taxpayers and other interested parties regarding the end of the redemption period for real estate sold for taxes. The bill is set to take effect upon approval by the Governor.

Statutes affected:
02/11/2026: 12-51-40, 12-51-120
Latest Version: 12-51-40, 12-51-120